中国中小制造企业内部控制存在的问题与对策研究

发布时间：2018-10-30 06:19

【摘要】：改革开放以来,作为我国经济主要支柱和就业主要渠道的中小制造企业,凭借自身规模小、体制灵活的优势获得了长足的发展,不断地壮大,成为国民经济中的亮丽风景。中小制造企业在发展之初,显示出了活跃的生命力。然而,随着中小制造企业队伍的不断壮大,企业内部控制显现的问题越来越成为了阻碍其发展的障碍。鉴于此,针对中小制造企业存在的问题,必须要进行深入地研究并提出相应的对策。本文将以COSO内控框架理论为依据,采用文献资料法、调查表法和访谈法对内部控制五大要素进行研究,针对内部控制五要素设计调研问卷进行调研并开展企业访谈,运用调研和访谈的统计分析结果,对内部控制在我国中小制造企业中的现状和现存的问题进行揭示。同时,借鉴国内外内部控制已有的先进研究成果,对我国中小制造企业现存的内部控制问题从优化内部控制环境、加强企业监督、完善反舞弊机制、加强风险管理和规范控制活动这五个方面给出有针对性的对策建议。在研究内容方面,内部控制理论在制造业尚未有系统、全面的研究,笔者在本文中将对我国中小制造企业内部控制的现状和问题进行系统、全面的研究,以期为我国中小制造企业有效解决内部控制问题提出有针对性的对策和建议,为我国中小制造企业创造良好的内部控制环境。本文的研究内容,符合我国中小制造企业加强内控建设的迫切需要,可以为我国数量众多的中小制造企业制定内部控制解决措施提供参考依据,具有积极的现实意义。
[Abstract]:Since the reform and opening up, as the main pillar of our economy and the main channel of employment, the small and medium-sized manufacturing enterprises have made great progress with their own small scale and flexible system, and become the bright scenery in the national economy. Small and medium-sized manufacturing enterprises at the beginning of the development, showing active vitality. However, with the development of small and medium-sized manufacturing enterprises, the problems of internal control become more and more obstacles to the development of small and medium-sized manufacturing enterprises. In view of this, in view of the problems existing in small and medium-sized manufacturing enterprises, it is necessary to make a thorough study and put forward corresponding countermeasures. Based on the theory of COSO internal control framework, this paper studies the five elements of internal control by using the method of literature, questionnaire and interview, designs a questionnaire for the five elements of internal control and carries out enterprise interviews. The present situation and existing problems of internal control in small and medium-sized manufacturing enterprises in China are revealed by using the statistical analysis results of investigation and interview. At the same time, referring to the advanced research results of internal control at home and abroad, the existing internal control problems of small and medium-sized manufacturing enterprises in our country should be improved by optimizing the internal control environment, strengthening the supervision of enterprises, and perfecting the anti-fraud mechanism. Strengthening risk management and standardizing control activities are the five aspects of targeted countermeasures and suggestions. In the aspect of research content, the theory of internal control has not been studied systematically and comprehensively in the manufacturing industry. In this paper, the author will make a systematic and comprehensive study on the present situation and problems of the internal control of small and medium-sized manufacturing enterprises in China. In order to solve the problem of internal control effectively for the small and medium-sized manufacturing enterprises in China, put forward targeted countermeasures and suggestions, and create a good internal control environment for the small and medium-sized manufacturing enterprises in our country. The research content of this paper is in line with the urgent need of strengthening the internal control construction of the small and medium-sized manufacturing enterprises in our country, and can provide the reference basis for a large number of small and medium-sized manufacturing enterprises in our country to formulate the internal control solution measures, which has positive practical significance.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F425;F406.7

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